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Chapter 1 - Strategic Management Accounting
17 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING STAGE ---
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Start0. Exam Logics and Syllabus (09:05)
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Start1. About Strategic Management Accounting (14:49)
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Start2. Hierarchy of Performance Measures (07:45)
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Start3. Benchmarking (19:40)
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Start4. SWOT (12:40)
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Start5. Porter's 5 Forces (11:23)
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Start6 & 7. BCG Matrix Explained With Examples (14:34)
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Start8. Porter-s generic strategies (04:58)
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Start9. Balanced scorecard (05:08)
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Start10. External Environment and PESTEL (10:28)
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Start11. Hybrid Accountant (13:18)
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Start12. Integrated reporting (09:53)
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Start13. Complete Study Notes
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Start--- PRACTICE STAGE ---
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Start14. Question practice: Benchmarking (16:54)
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Chapter 2 - Performance Hierarchy
14 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING PHASE ---
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Start1. Performance Hyerarchy (12:04)
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Start2. CSF and KPIs (18:26)
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Start3. Summing Up Professional Marks in Typical Question A (04:46)
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Start4. Complete Study Notes
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Start--- PRACTICE PHASE ---
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Start6.1 Question Practice Question 1 Style - 1 (25:06)
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Start6.2 Question Practice Question 1 Style - 2 (24:46)
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Start6.3 Question Practice Question 1 Style - 3 (21:52)
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Start6.4 Question Practice Question 1 Style - 4 (17:24)
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Start7.1 Question Practice How to Link KPIs to Mission - 1 (23:50)
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Start7.2 Question practice How to link KPIs to mission - 2 (16:42)
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Start8 & 9. Other aspects of reporting - 1 (23:48)
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Chapter 3 - Performance Management and Control of The Organisation
16 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING PHASE ---
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Start1. Purposes of budgets (11:55)
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Start2. Types of budgets (16:53)
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Start3. Activity based budgeting (ABB) (02:46)
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Start4. Variances (07:00)
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Start5. Revising budgets (02:35)
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Start6. Beyond budgeting (21:09)
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Start7. Complete Study Notes
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Start--- PRACTICE PHASE ---
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Start7. Question practice Revising budgets - 1 (06:16)
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Start8. Question practice Revising budgets - 2 (12:08)
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Start9. Question practice, CBE platform - P1 (25:23)
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Start10. Question practice, Rolling budget recalc - P2 (36:22)
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Start11. Question Practice, Rolling vs Incremental Budget
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Start12. Question practice, How marker sees your work - P4 (03:46)
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Chapter 4 - Changes in Business Structure and Management Accounting
20 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING PHASE ---
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Start1. Business structures and information needs (08:26)
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Start2. Service organisations (06:41)
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Start3. Busiess intergration and Porters value chain (10:46)
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Start4. McKinsey 7S (07:19)
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Start5. BPR (16:54)
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Start6. Mendellow-s matrix (09:06)
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Start7. EMA (14:07)
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Start8 Complete Study Notes
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Start--- PRACTICE PHASE ---
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Start9.1 BPR Reading the question (15:20)
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Start9.2 BPR Attempting Part A.1 (18:53)
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Start9.3 BPR Attempting the Question Part A.2 (12:47)
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Start10. Question Practice Porter Value Chain (21:21)
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Start11.1. Question Practice EMA - P1 (15:51)
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Start11.2. Question Practice EMA - P2 (13:21)
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Start11.3. Question Practice EMA - P3 (17:29)
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Start11.4. Question Practice EMA - P4 (10:00)
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Start11.5. Question Practice EMA - P5 (12:16)
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Chapter 5 - Impact of risk and uncertainty
9 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING PHASE ---
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Start1. Risk and Uncertainty (26:59)
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Start2 Complete Study Notes
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Start--- PRACTICE PHASE ---
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Start2.1. Question Practice Risk and uncertainty - P1 (15:27)
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Start2.2. Question practice Risk and Uncertainty - P2 (26:05)
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Start2.3. Question Practice Risk and Uncertainty - P3 (06:57)
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Start2.4. Question Practice Risk and Uncertainty - P4 (14:24)
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Chapter 6 - External Influences on Organisational Performance
15 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING PHASE ---
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Start1. Information Systems Introduction (15:33)
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Start2. Customer Relations Management (06:25)
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Start3. Knowledge Management Systems (05:49)
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Start4. The Big Data (07:26)
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Start5. Data Silos (03:39)
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Start6. Methods of Data Analysis (06:30)
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Start7. Ethics and AI (08:15)
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Start8. Good Information and IS, Lean IS (08:28)
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Start9. Performance Reporting (06:03)
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Start10. Complete Study Notes
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Start--- PRACTICE STAGE ---
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Start11. Question Practice - P1 (14:33)
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Start12. Question Practice - P2 (13:01)
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Chapter 7 - Strategic performance measures in the private sector
16 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING STAGE ---
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Start1. What is important to shareholders (10:33)
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Start2. How to measure shareholders satisfaction (06:54)
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Start3. Profitability ratios (11:03)
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Start4. ROCE (10;44)
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Start5. RI - Residual Income (08:45)
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Start6. EBITDA (10:15)
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Start7. NPV and IRR (13:28)
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Start8. Sensitivity example (14:46)
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Start9. MIRR - Modified Internal Rate of Return (14:56)
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Start10. Liquidity and risk ratios (11:10)
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Start11. Performance benchmarking (04:54)
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Start12. Problems with using quantative data (17:13)
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Start13. Example of ratios calculation (04:22)
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Start14. Complete Study Notes
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Chapter 8 - Divisional performance and transfer pricing issues
25 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING STAGE ---
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Start1. Responsibility centres (17:51)
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Start2. Evaluating the performance of divisions and managers (09:32)
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Start3. ROI and RI for divisions evaluation (19:58)
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Start4. Why we need EVA TM (09:31)
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Start5. EVA Calculation (14:33)
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Start6. Transfer pricing (19:50)
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Start7. How to set a transfer price (11:11)
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Start8. Complete Study Notes
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Start--- PRACTICE STAGE ---
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Start9.1. ROI and RI Practice question, p1 (15:43)
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Start9.2. ROI and RI Practice question, p2 (04:49)
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Start9.3. ROI and RI Practice question, p3 (20:42)
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Start9.4. ROI and RI Practice question, p4 (17:30)
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Start10. EVA TM - examples from past papers (26:16)
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Start12.1 & 12.2. EVA TM Practice question 2 - P 1 (42:43)
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Start13.1. Transfer Price - 2013 Jun Q4 - P1 (17:25)
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Start13.2. Transfer Price - 2013 Jun Q4 - P2 (29:44)
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Start13.3. Transfer Price - 2013 Jun Q4 - P3 (13:46)
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Start13.4. Transfer Price - 2013 Jun Q4 - P4 (19:34)
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Start14.1. Transfer Price - 2016 Dec Q4 - P1 (15:23)
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Start14.2. Transfer Price - 2016 Dec Q4 - P2 (13:39)
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Start14.3. Transfer Price - 2016 Dec Q4 - P3 (24:02)
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Start14.4. Transfer Price - 2016 Dec Q4 - P4 (13:23)
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Chapter 9 - Strategic Performance Measures in Not For Profit Organisations
12 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING STAGE ---
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Start1. NFPOs. Problems of performance management (15:52)
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Start2. NFPO. How to solve problems of performance management (05:49)
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Start3. VFM 3Es (07:54)
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Start4. League tables (13:24)
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Start5. Performance targets (07:46)
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Start6. VFM overview (04:28)
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Start7. Complete Study Notes
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Start--- PRACTICE STAGE ---
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Start8.1. VFM 3es Question Practice - P1 (09:57)
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Start8.2. VFM 3es Question Practice - P2 (41:30)
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Chapter 11 - The Role of Quality in Management Information and Performance Measurement Systems
30 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING STAGE ---
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Start1. Lean Production (09:27)
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Start2. Waste (08:15)
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Start3. 5S (05:47)
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Start4. The Logics of JIT (07:02)
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Start5. JIT Purchasing (06:33)
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Start6. JIT Production (05:20)
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Start7. Performance Measures for JIT (10:47)
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Start8. What You Need to Implement JIT (04:36)
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Start9. Implications of JIT for Performance Management (05:13)
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Start10. Problems with JIT (01:13)
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Start11. Lean Information Systems (06:58)
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Start12. The Logics of Kaizen Costing (07:06)
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Start13. Kaizen Costing. The Steps (01:15)
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Start14. The Logics of Target Costing (06:39)
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Start15. How to Arrive at Target Cost (04:49)
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Start16. Target Costing vs Kaizen Costing (01:16)
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Start17. Total Quality Management - The Idea (15:54)
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Start18. Cost of Quality (03:07)
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Start19. Types of Quality Costs (14:15)
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Start20. Performance Measures in TQM (04:01)
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Start21. Effective QMS (12:53)
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Start22. 6 Sigma (08:55)
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Start23. Complete Study Notes
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Start--- PRACTICE STAGE ---
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Start24 - 28. Practice Question. Waste - P1 (54:18)
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Start29. Question Practice Target costing - P1 (35:25)
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Start30 - 33. Question Practice Target costing - P2 (36:01)
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Start35. Question Practice 6 Sigma (11:21)
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Chapter 12 - Performance Measurement and Strategic HRM Issues
21 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING STAGE ---
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Start1. HRM (09:57)
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Start2. Importance of HRM (07:52)
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Start3. Fitzgerald and Moon Building Block Model (10:15)
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Start4. Advantages and Disadvantages of BB Model (03:47)
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Start5. Rewards and Vrooms Expectancy Model (05:23)
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Start6. Reward Systems (06:13)
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Start7. Reward Schemes Evaluation (03:47)
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Start8. Reward Methods (03:23)
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Start9. Accountability and Problems with Linking Rewards to Performance (07:23)
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Start10. Problems of Performance Measurement (07:34)
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Start11. Performance Appraisal (04:53)
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Start12. Targets (01:38)
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Start13. Management Styles (03:15)
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Start14. Complete Study Notes
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Start--- PRACTICE STAGE ---
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Start15. Question Practice Appraisal Styles - P1 (19:53)
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Start16. Question Practice Appraisal Styles - P2 (08:48)
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Start17. Question Practice Appraisal Styles - P3 (16:20)
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Start18. Question Practice Appraisal Styles - P4 (11:59)
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Chapter 13 - Alternative Views of Performance Measurement and Management
15 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING STAGE ---
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Start1. New Ways of Performance Appraisal (07:06)
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Start2. Balanced Scorecard (10:56)
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Start3. Balanced Scorecard. Pros and Cons (05:13)
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Start4.1. Lynch and Cross (11:53)
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Start4.2. Evaluation of Performance Pyramid (03:08)
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Start5. ABM (04:37)
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Start6. VBM (02:44)
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Start7. Complete Study Notes
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Start--- PRACTICE STAGE ---
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Start8. Dec 2018 Q2 Practice Question Lynch and Cross P1 (20:31)
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Start9. Dec 2018 Q2 Practice Question Lynch and Cross P2 (09:32)
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Start10. Dec 2018 Q2 Practice Question Lynch and Cross P3 (17:43)
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Start11. Dec 2018 Q2 Practice Question Lynch and Cross P4 (26:32)
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Chapter 14 - Strategic Performance Issues in Complex Business Structures
15 Lessons-
StartMessage From Your Tutor
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Start--- LEARNING STAGE ---
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Start1. Types of Complex Business Structures (11:22)
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Start2. Implications of Performane Management (03:48)
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Start3. SLA (04:49)
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Start4. Joint Ventures (14:10)
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Start5. Difficulties of Managing JVs (08:04)
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Start6. Investing Abroad (05:37)
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Start7. Virtual Organisations (04:05)
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Start8. Supply Chain Management (07:03)
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Start9. Impact of Supply Chain on Management (06:35)
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Start10. Complete Study Notes
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Start--- PRACTICE STAGE ---
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Start12. Question Practice. JVs - P2 (09:22)
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Start13. Question Practice. JVs - P3 (16:07)
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Exam Skills and Revision
29 Lessons-
StartMessage From Your Tutor
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Start1. Objects of the Question (20:19)
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Start2. Verb of the Question (13:42)
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Start3. Marks Allocation (14:09)
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Start4. How not to Lose Marks (30:29)
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Start5. Why Marking is so Complicated (04:00)
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Start6. Performance Dashboard. Stakeholders (23:22)
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Start7. Risks, Lifecycle (24:09)
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Start8. New Ways to Measure Performance (18:50)
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Start9. Question Practice. Integrated Reporting (13:39)
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Start10. Question Practice. Benchmarking (27:38)
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Start11. Question Practice. Porter's 5 forces (21:44)
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Start12. Question Practice. Measures (08:06)
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Start13. Question Practice. Balanced Scorecard (16:02)
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Start14. Question Practice. Investing Abroad (17:05)
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Start15. Transfer Pricing (19:34)
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Start16. Spare Capacity (03:36)
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Start17. Responsibility Accounting (16:31)
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Start18. Question Practice. Responsibility Accounting (12:29)
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Start19. Question Practice. Formal Transfer Pricing Policy (06:54)
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Start20. Question Practice -JV (06:14)
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Start21. JVs (06:31)
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Start22. NFPOs (11:01)
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Start23. Question Practice. League Tables (17:24)
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Start24. Question Practice. 3Es (15:24)
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Start25. HRM (05:37)
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Start26. Questions Practice. Rewards Scheme (13:27)
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Start27. VBM, IT (14:05)
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Start28. Questions Practice. VBM, IT (13:05)
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Preparing for ACCA APM Final Exam
9 Lessons-
Start1. How to Calm Yourself Down
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Start2. Key Points
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Start3. Logics to Remember
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Start4. Writing the Answer
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Start5. Formulating the Thoughts
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Start6. Professional Marks. Key Not-To-Forgets
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Start7. Reading the Requirement
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Start8. EVA, RI, etc - Start of the Year or Average
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Start9. Typical Questions
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Additional Questions
47 Lessons-
Start1. Chapter 1 Revision. Overview (14:17)
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Start2. Chapter 1 Revision. QP - 1 (18:33)
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Start3. Chapter 1 Revision. QP - 2 (24:42)
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Start4. Chapter 1 Revision. QP - 3 (15:45)
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Start5. Chapter 1 Revision. QP - 4 (24:51)
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Start6. Chapter 3 Revision. Fixed, Flexed, Fexible Budgets (24:11)
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Start7. Chapter 3 Revision. Other Types of Budgets (12:40)
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Start8. Chapter 3 Revision. QP - 1 (10:10)
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Start9. Chapter 3 Revision. QP - 2 (09:11)
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Start10. Chapter 3 Revision. QP - 3 (17:11)
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Start11. Chapter 3 Revision. QP - 4 (16:27)
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Start12. Chapter 3 Revision. QP - 5 (15:39)
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Start14. Chapter 4 Revision. QP - 1 (11:29)
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Start15. Chapter 4 Revision. QP - 2 (21:04)
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Start16. Chapter 4 Revision. QP - 3 (38:13)
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Start20. Chapter 6 Revision. QP - 1 (05:11)
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Start21. Chapter 6 Revision. QP - 2 (16:59)
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Start22. Chapter 6 Revision. QP - 3 (26:01)
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Start23. Chapter 6 Revision. QP - 4 (18:31)
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Start27. Chapter 7 Revision. QP - 1 (13:56)
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Start28. Chapter 7 Revision. QP - 2 (13:49)
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Start29. Chapter 7 Revision. QP - 3 (09:33)
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Start30. Chapter 7 Revision. QP - 4 (23:48)
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Start32. Chapter 8 Revision. QP - 1 (49:37)
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Start33. Chapter 8 Revision. QP - 2 (05:46)
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Start34. Chapter 8 Revision. QP - 3 (31:47)
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Start36. Chapter 9 Revision QP Sep22 Q2 - 1 (08:01)
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Start37. Chapter 9 Revision QP Sep22 Q2 ZBB - 2 (25:31)
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Start38. Chapter 9 Revision. QP Sep22 Q2 Kaizen - 3 (18:58)
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Start39. Chapter 9 Revision QP Sep22Q2, ZBB and Kaizen - 4 (13:27)
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Start40. Chapter 9 Revision QP Sep22Q2 RFID - 5 (16:18)
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Start41. Quiz Kaizen vs BPR (09:37)
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Start42. Exam Question June 2015 Q1 (13:26)
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Start43. Exam Question June 2015 Q2 (08:58)
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Start44. Exam Question June 2015 Q2 a (17:22)
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Start45. Exam Question June 2015 Q2 b (16:04)
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Start46. Exam Question June 2015 Q2 c (10:54)
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Start47. Exam Question June 2015 Q3 a (13:22)
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Start48. Exam Question June2015 Q2 b (20:52)
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Start49. 2023 June - QP Dec 2022 Q3 - P1 (16:20)
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Start50. 2023 June - QP Dec 2022 Q3 P2 (25:56)
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Start51. 2023 June - QP Dec 2022 Q3 - P3 (26:47)
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Start52. 2023 June - QP Dec 2022 Q2 P1 (42:18)
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Start53. 2023 June - QP Dec 2022 Q1 - P1 (42:49)
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Start54. 2023 June - QP Dec 2022 Q1 - P2 (30:10)
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Start55. 2023 June - QP Sep 2022 Q3 - P1 (23:23)
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Start56. 2023 June - QP Sep 2022 Q3 - P2 (11:49)
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Past Papers
16 Lessons-
StartAPM Past Paper June 2022 Questions
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StartAPM Past Paper June 2022 Answers
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StartAPM Past Paper December 2022 Questions
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StartAPM Past Paper December 2022 Answers
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StartAPM Past Paper June 2023 Questions
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StartAPM Past Paper June 2023 Answers
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StartAPM Past Paper December 2023 Questions
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StartAPM Past Paper December 2023 Answers
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StartAPM Past Paper June 2024 Questions
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StartAPM Past Paper June 2024 Answers
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StartAPM Past Paper December 2024 Questions
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StartAPM Past Paper December 2024 Answers
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StartAPM Past Paper Mar-Jun 2025 Questions
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StartAPM Past Paper Mar-Jun 2025 Answers
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StartAPM Past Paper Sep-Dec 2025 Questions
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StartAPM Past Paper Sep-Dec 2025 Answers
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ACCA APM
Advanced Performance Management
Complete Course With Tutor Support
✔ Syllabus topic videos - 36 hours
✔ Exam focused study notes
✔ Kit question videos - 30 hours
✔ Active tutor support over WhatsApp
✔ Quizzes for each chapter
✔ Bonus - Weekly live sessions
✔ ACCA exam questions & solutions
✔ Exam style mock exam
ACCA APM Exam Paper Overview
The ACCA Advanced Performance Management (APM) paper is a Strategic Professional-level exam that develops advanced skills in performance evaluation, strategic planning, and decision-making. Building on the foundations of Performance Management (PM), the APM syllabus focuses on applying management accounting techniques in complex business scenarios. It equips candidates with the ability to analyze organizational performance, align strategy with operational outcomes, and provide insightful recommendations to improve business efficiency and competitiveness.
ACCA APM Exam Syllabus and Structure
The ACCA APM exam structure consists of a 3-hour 15-minute case-based paper, designed to test both technical knowledge and professional skills. Section A includes a compulsory case study worth a significant portion of marks, while Section B contains additional scenario-based questions requiring detailed analysis and evaluation. Candidates are expected to demonstrate skills such as critical thinking, commercial awareness, data interpretation, and the ability to communicate strategic insights effectively in a professional format.
Key syllabus areas in ACCA APM include strategic performance measurement, performance evaluation of businesses and divisions, risk and uncertainty, budgeting and forecasting, and the impact of external factors on performance. The paper also emphasizes the use of both financial and non-financial performance indicators, big data and analytics, and modern performance management techniques such as the Balanced Scorecard. A strong understanding of how to apply these concepts in real-world contexts is essential for success.
To perform well in the ACCA APM exam, students should focus on practicing past exam questions, developing strong analytical and written communication skills, and improving time management. Regular exposure to case study scenarios helps build the ability to interpret data and provide well-justified recommendations. Students should also stay updated with current business trends and practice linking theory to practical situations.
Course Curriculum
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Complete Online Course With Tutor Support
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- One time payment. Access starts today and expires on 12.06.2026
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- Detailed video lectures on complete syllabus
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- Weekly live sessions
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- Final mock exam
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Complete Online Course With Tutor Support
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- One time payment. Access starts today and expires on 12.09.2026
- Best for those who have busy work schedules
- Detailed video lectures on complete syllabus
- Video lectures for exam questions and solutions
- Detailed study notes
- Active tutor support on WhatsApp group
- Regular update on materials
- Weekly live sessions
- Weekly assignments and progress tests
- Final mock exam
About Tutor
Ms. Liliya (FCCA) is a qualified and experienced accounting and finance professional. She has over a decade of experience working in one of the Big Four audit firms in assurance and financial advisory. Liliya has also worked in a senior management position and served in a multinational organization as CFO (Chief Financial Officer) She has an excellent proven track record as an accounting professional.
She is a nationwide position holder in her ACCA professional qualification in the ACCA AFM (P4) exam. Since 2017, she has been teaching different papers from the ACCA qualification. She has a profound interest in financial management, performance management, and financial reporting.
